Circular 28/2021/TT-BYT: HS-coded food list for state food safety inspection of imports

LEGAL DOCUMENT | MINISTRY OF HEALTH

CIRCULAR 28/2021/TT-BYT: HS-CODED LIST OF FOOD, FOOD ADDITIVES AND FOOD-CONTACT PACKAGING FOR STATE FOOD SAFETY INSPECTION OF IMPORTED FOOD

Circular 28/2021/TT-BYT was an important reference for identifying HS-coded goods subject to state food safety inspection for imported food under the Ministry of Health. This article summarizes its scope, legal status, replacement document and operational checklist for importers and logistics teams. This article places the regulation in the practical context of import-export operations, clarifying its scope, affected parties, and the checks required before it is relied on for a shipment dossier. Before implementation, businesses should verify the effective date, amendments, and relevant official guidance applicable to the transaction, while retaining the source and document version used for later explanation or audit.

LEGAL STATUS AND APPLICATION NOTE

Important note: Circular 28/2021/TT-BYT took effect on 02 February 2022. From 02 November 2024, companies should use Circular 15/2024/TT-BYT as the current list. Circular 28 should not be used as the primary basis for new import shipments.
Key pointOperational note
What does the document regulate?It issued the HS-coded list of food, food additives, food processing aids and food-contact packaging/containers for state food safety inspection of imported food.
Effective dateIssued on 20 December 2021 and effective from 02 February 2022.
Current statusNo longer in force from 02 November 2024 because Circular 15/2024/TT-BYT came into effect.
Immediate actionReview HS code, product name, intended use, ingredients, label, product declaration and food safety inspection dossier under Circular 15/2024/TT-BYT and Decision 988/QD-BYT where relevant.
Illustration for Circular 28/2021/TT-BYT: HS-coded food list for state food safety inspection of imports
Illustration of the legal document and affected subjects in import-export operations.

DOCUMENT INFORMATION

FieldDetails
Document nameCircular issuing the list of food, food additives and utensils/packaging materials/containers for food that have been assigned HS codes under Vietnam’s export and import nomenclature for state food safety inspection of imported food.
Number28/2021/TT-BYT
Issuing authorityMinistry of Health
Date of issuance20 December 2021
Effective date02 February 2022
SignerDeputy Minister Do Xuan Tuyen
Legal statusExpired from 02 November 2024; current applications should be checked against Circular 15/2024/TT-BYT and relevant corrections/updates.
ScopeHS-coded list of food, food additives, food processing aids and food-contact packaging/containers serving state food safety inspection of imported food.
Affected partiesFood importers, trading companies, distributors, manufacturers, EPE/FDI factories importing food ingredients, compliance/legal/procurement/docs/operation teams and logistics providers.

KEY POINTS TO NOTE

1. HS-coded list

The Circular helped identify goods potentially subject to food safety inspection. HS code is only one layer; product name, composition, intended use and declaration dossier must also be reviewed.

2. Not a substitute for food safety dossier

Being listed does not mean the shipment dossier is sufficient. Commercial documents, product declaration/registered declaration, labels and food safety inspection documents may still be required.

3. Replaced by a newer circular

From 02 November 2024, Circular 15/2024/TT-BYT is the current reference. Circular 28 remains useful mainly for historical shipments during its effective period.

For import operations, the list should be checked together with proposed HS code, commercial product name, ingredient list, intended use, original label and product declaration dossier.

AFFECTED BUSINESSES / GOODS

Analytical groupHow to review in import dossiers
BusinessesImporters, trading companies, distributors, brand owners, food manufacturers, EPE/FDI factories and logistics/customs brokerage providers.
GoodsFood, food additives, processing aids, food-contact packaging, containers and materials.
Affected stagePre-clearance classification and food safety policy review; customs clearance dossier submission; post-clearance record keeping, labeling and traceability.
Documents to checkInvoice, Packing List, B/L/AWB, contract/PO, C/O, catalogue/specification, ingredient list, COA/test report, original label and product declaration dossier.
Triggering conditionsHS code, ingredients, intended use, product form, food-contact packaging and sectoral management scope.

IMPACT ON IMPORT / LOGISTICS OPERATIONS

Operational stageControl pointRisk if incorrectly reviewed
Customs declarationHS, product description, food safety inspection policy, legal basis and competent authority.Request for additional documents, channel change, clearance delay or product description challenge.
Commercial documentsProduct names in invoice/packing list/B/L must align with label, ingredients, declaration and regulatory list.Inconsistent product identity and difficulty proving actual product nature.
TimelineFood safety policy should be reviewed before ETA to prepare inspection registration or declaration documents where needed.Storage, demurrage/detention and delivery delay.
Post-clearance complianceMaintain dossier by shipment; control Vietnamese labels, product declarations, inspection results and traceability data.Difficult explanation during post-clearance audit or market inspection.

DOCUMENT CHECKLIST

Dossier groupRequired documentsReview note
Commercial dossierCommercial Invoice, Packing List, Sales Contract/PO, B/L or AWB, C/O if preferential duty is claimed.Product name, quantity, weight and origin must be consistent.
Technical/product dossierIngredient list, specification, COA, catalogue, product images, original label and intended use.Distinguish food, food additive, processing aid, ingredient or food-contact material.
Food safety dossierSelf-declaration/registered declaration, receipt of registered declaration where applicable, state food safety inspection dossier and test results if required.Do not conclude exemption without reviewing the current list and product dossier.
Labeling dossierOriginal label, Vietnamese supplementary label, manufacturer/importer information, ingredients, shelf life and storage/use instructions.Labeling is often reviewed when goods enter circulation.
Post-clearance archiveCustoms declaration, submitted sectoral documents, inspection result notices, transport and accounting documents.Keep by shipment for post-clearance audit.

RELATED LEGAL DOCUMENTS TO REVIEW

GroupDocumentAuthorityRoleReview note
LawLaw on Food Safety 55/2010/QH12National AssemblyBase law for food safety management and obligations of food businesses.Check updates and special cases.
DecreeDecree 15/2018/ND-CPGovernmentDetailed implementation of the Food Safety Law: declaration, import inspection and labeling.Core document for imported food dossiers.
Main circularCircular 28/2021/TT-BYTMinistry of HealthFormer HS-coded list serving state food safety inspection.Expired from 02 November 2024.
Replacement circularCircular 15/2024/TT-BYTMinistry of HealthCurrent list of food, food additives and food-contact materials subject to import food safety inspection under MOH scope.Effective from 02 November 2024.
Correction decisionDecision 988/QD-BYTMinistry of HealthCorrection to Circular 15/2024/TT-BYT.Effective from 24 March 2025.
HS nomenclatureCircular 65/2017/TT-BTC; Circular 31/2022/TT-BTC and current tariff scheduleMinistry of FinanceHS code basis by period.Review according to final HS at declaration time.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Preferred sources: Government legal document portal, Official Gazette and competent authority websites.

FULL TEXT PREVIEW

FULL TEXT PREVIEW OF CIRCULAR 28/2021/TT-BYT

This preview uses the signed PDF from the Government legal document portal. This English version is for operational reference and is not an official legal translation.

FAQ

1. When did Circular 28/2021/TT-BYT take effect?

It took effect on 02 February 2022.

2. Should new shipments still rely on Circular 28?

No. Current shipments should be checked against Circular 15/2024/TT-BYT, effective from 02 November 2024.

3. Does an HS code in the list automatically trigger food safety inspection?

Not automatically. Product name, ingredients, intended use, label and management scope must be reviewed.

4. Does the Circular change import duty or C/O?

No. Duties and C/O must be reviewed separately under the final HS code, tariff schedule and origin documents.

5. How should old dossiers be handled?

Check declaration date, sectoral filing date and the legal document in force at the time the dossier arose.

6. Should businesses review by product name or HS code?

Both. Food import dossiers require a combined review of HS code, technical dossier, label, ingredients and intended use.

TGIMEX SOLUTIONS

For imported food, food additives and food-contact materials, the key operational risk lies in reading the current regulatory list correctly, preparing the right food safety dossier and locking documents before ETA.

CapabilityControl scopeOperational value
Legal reviewRead original regulations, identify legal status, replacement documents, scope and trigger conditions based on actual product dossiers.Avoid using expired Circular 28 for shipments after Circular 15/2024/TT-BYT took effect.
Document controlCross-check invoice, packing list, B/L/AWB, contract/PO, specification, ingredient list, labels, C/O and food safety documents.Reduce inconsistency in product name, HS code, ingredients, use and labeling.
Operational coordinationSet pre-ETA timeline, coordinate customs, food safety filing, port/warehouse and transport actions.Reduce storage, demurrage/detention and clearance delays.
Post-clearance supportMaintain dossier by shipment, prepare data for post-clearance audit, labeling and market circulation requirements.Improve ability to explain and defend dossiers during inspection.

Recommendation: Companies should review the current legal list and food safety dossier before locking documents and before ETA to reduce clearance and logistics risks.

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